Methodology Improvement And Application Research On The Evaluation Of Non-performing Assets Value Of Commercial Banks In China

Finance is the core of modern market economy.Under the tide of globalization,China's financial market has promoted the rapid growth of China's economy.Over the past 40 years of reform and opening up,China's economy has entered a new stage,of which financial markets are undoubtedly Played a vital role.Commercial banks are an important part of a country's financial market and play a pivotal role in a country's financial security and stability.Over the past few decades,due to the rapid development of China's economy and the defects in the banking management system,the total amount of non-performing assets of commercial banks has been increasing.The disposal of non-performing assets is related to the national economic security.Improper disposal will bring immeasurable disasters to the banking system and the entire financial market.The key issue in the disposal of non-performing assets is how to price non-performing assets,which requires asset valuation to play a role.Judging from the known literature,many scholars at home and abroad have conducted a lot of research on non-performing assets,and have achieved fruitful results in many fields,providing many theoretical support and method guidance for later researchers.Through in-depth reading and analysis of existing literature,through longitudinal comparison,a large number of literature research focuses on the definition of concept,the disposal mode of non-performing assets,existing problems and subsequent related recommendations,but there are relatively few studies on the evaluation methods of non-performing assets.In practice,the hypothesis clearing algorithm and credit evaluation method have a very important complementary effect on the evaluation method of non-performing assets,but because of the particularity of the method,it also has its inherent limitations,and cannot meet the requirements of non-performing asset assessment unconditionally.In addition,the differences in national conditions and policy environment of domestic and foreign research scholars,we can not blindly copy the research results of others.With the development of science and technology and the innovation of financial products,finding suitable methods for evaluating non-performing assets is of great significance to the development of China's commercial banks and even financial markets.Therefore,it is very important to conduct in-depth research on themethods of assessing the value of non-performing assets of commercial banks in China.Urgent.Non-performing assets cover a wide range.From the perspective of investment targets,they can be divided into mortgage physical non-performing assets,equity non-performing assets and debt-based non-performing assets.The value of the mortgaged physical non-performing assets Due to the particularity of the state of the underlying assets,the assessed value of the mortgaged assets cannot be equal to the value of the ordinary assets.The special factors that need to be considered during the evaluation increase the difficulty of the assessment work to a certain extent.Moreover,the selection of the discount rate of non-performing assets mainly depends on the past experience of the assessment agencies and evaluators,and the results tend to be high or low.This paper intends to make a reasonable optimization of the non-performing asset valuation method in the practical work by taking the mortgaged physical non-performing assets as an example.By analyzing the main factors affecting the realization of non-performing assets,the AHP model is constructed to calculate the discount rate of non-performing assets,which makes the past bad.The selection of asset discount rate is changed from subjective level to objective data,which makes the evaluation process and method more scientific and portable,and hopes to provide some reference for later researchers.